scholarly journals PROSEDUR PENGHIMPUNAN DANA TABUNGAN SHAR-E DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK MUAMALAT CABANG MANADO

2014 ◽  
Vol 3 (2) ◽  
pp. 16
Author(s):  
Nur Fitry Latief
Keyword(s):  
Research Result ◽  
Data Entry ◽  
Secondary Data ◽  
Financial Statements ◽  
Fund Raising ◽  
Primary Data ◽  
Islamic Banking ◽  
Customer Data ◽  
Financial Report ◽  
Operational Activities

This study is a continuation of the study authors in 2008 that have not been issued with a variable and the same research object and aimed to evaluate the extent to which procedures Savings Fund Raising Shar-E run in the operational activities of savings products Shar-E so that later on when the financial statements of banks Muamalat published in accordance with the rules laid down in Requirements financial accounting standards (SFAS) No. 59 of accounting Islamic banking is executed. The method used by the writer is descriptive research method with the primary data source (directly observed activities of employees of the accounting) and some secondary data (in the form of financial statements) whose purpose is to describe the state of the operational procedures of Muamalat bank branches serving customers Manado in savings products Shar -E and customer data entry system to the software to generate financial data in accordance with IAS 59, resulting in the presentation of the financial statements at the end of the closing presentation of the financial report that can be justified and the information presented is clear and fair information. While the techniques used were observation and interviews. The research result shows that the system of Accounting at Bank Muamalat branch Manado related savings fund raising procedures Shar-E has followed the procedures established and consistently until now. This suggests that the Bank Muamalat Manado Branch has implemented rules contained in IAS (SFAS) No. 59 on Accounting for Islamic Banking theoretically.

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH di KABUPATEN MINAHASA UTARA (Studi Kasus Pada Badan Keuangan Kabupaten Minahasa Utara)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Conda Liesye Yolinita Dita Kalangi ◽  
Lintje Kalangi ◽  
Jessy D.L Warongan
Keyword(s):  
Local Government ◽  
Key Words ◽  
Qualitative Data ◽  
Research Result ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Report ◽  
Secondary Sources

Management of Regional Property is one of the important indicators in the preparation of financial statements, thus affecting the quality of Local Government Financial Report (LKPD). This study aims to determine the suitability of the management of Regional Property at the Finance Agency of North Minahasa District with the Regulation of the Minister of Home Affairs No. 17 of 2007. This study, the authors use the type of qualitative data from primary and secondary sources. Primary data is taken from place, which is done through obsevarsi and interview. And secondary data, data obtained from the documentation. From the research result shows that the Management of Regional Property in North Minahasa Regency in Budget Year 2015, has been in accordance with the Minister of Home Affairs Regulation No. 17 of 2007, and now has been referring to the Minister of Home Affairs Regulation No. 19 of 2016.Key words : Management of Regional Property.

scholarly journals ANALISIS IMPLEMENTASI AUDIT INTERNAL PADA KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT BPR KRANJI KRIDA SEJAHTERA)

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Leoni Dynka Eisano ◽  
Titi Suhartati ◽  
Novitasari Novitasari
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Research Approach ◽  
Financial Report ◽  
Internal Auditors ◽  
Three Stages

ABSTRACTThe purpose of this study was to determine the effectiveness of the implementation of internalaudits on the quality of financial statements. This research approach is qualitative. The study was conducted at PT. BPR. Kranji Krida Sejahtera (BPR) which is engaged in banking by focusing on MSME entrepreneurs to improve the economic level of small and medium-sized communities. The object of this research is PT BPR Kranji Krida Sejahtera. The data used are primary data consisting of interviews and secondary data in the form of financial statements. Data analysis techniques were carried out through three stages, namely data reduction, data display, and conclusion. The results of this study indicate the effectiveness of the implementation of internal audit at PT BPR Kranji Krida Sejahtera is still relatively low. The benefit of this research is that this research can be used as a basis for redeveloping the implementation of internal audit principles, especially for financial reporting and to be used as a basis for the appointment of internal auditors Keywords:Internal Audit, Implementation, Effectiveness, Financial Report  ABSTRAKTujuan penelitian ini untuk mengetahui efektivitas implementasi audit internal pada kualitaslaporan keuangan. Pendekatan penelitian ini bersifat kualitatif.Penelitian dilakukan pada PT BPR Kranji Krida Sejahtera yang merupakan Bank Perkreditan Rakyat (BPR) yang bergerak di bidang perbankan dengan berfokus pada pengusaha UMKM untuk meningkatkan tingkat perekonomian masyarakat kecil dan menengah.Objek penelitian ini adalah PT BPR Kranji Krida Sejahtera.Data yang digunakan adalah data primer berupa hasil wawancara dan data sekunder berupa laporan keuangan.Teknik analisis data yang dilakukan melalui tiga tahap yakni tahap reduksi data, tahap penyajian data, dan tahap penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa efektivitas implementasi audit internal di PT BPR Kranji Krida Sejahtera masih tergolong rendah. Manfaat dari penelitian ini yaitu penelitian ini dapat dijadikan landasan untuk mengembangkan kembali implementasi prinsip-prinsip audit internal khususnya terhadap pelaporan keuangan serta agar dijadikan landasan untuk penunjukkan auditor internal..Kata kunci: Audit Internal, Implementasi, Efektivitas, Laporan Keuangan

scholarly journals Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM

2020 ◽  
Vol 9 (2) ◽  
pp. 194-203
Author(s):  
Cindy Ariesta ◽  
Fitriyah Nurhidayah
Keyword(s):  
Research Method ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Report ◽  
Descriptive Research ◽  
Business Conditions

The purpose of this study is to find out how and assist in preparing balance sheet financial statements at Elden Coffee Eatery as MSME actors based on SAK-ETAP. This study uses descriptive research method. Sources of data used are secondary data and primary data. The results of this study indicate that the financial statements prepared by researchers based on SAK-ETAP present a balance sheet as an illustration of the business conditions at Elden Coffee Eatery. The balance sheet financial report is prepared based on data and information obtained from the owner of Elden Coffee Eatery in the first quarter (January - April 2020) then processed into a balance sheet financial report according to SAK-ETAP standards.

scholarly journals Analisis Penyusunan Laporan Keuangan Umkm Batik Jumput Dahlia Berdasarkan SAK-EMKM

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Diajeng Amatullah Azizah Rachmanti ◽  
Misrin Hariyadi ◽  
Andrianto Andrianto
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Primary Data ◽  
Tax Burden ◽  
General Description ◽  
Financial Reports ◽  
Financial Report ◽  
Profit Value

ABSTRACTThe purpose of this study is to find out what the financial statements of UMKM Batik Jumput Dahlia are. Analysis of Preparation of UMKM Financial Reports Batik Grass Dahlia Based on SAK-EMKM. The type of research used is a type of qualitative research. Based on the characteristics of the problem raised by the researcher, this research is clarified as descriptive qualitative research. The data used in this study are primary data obtained directly from MSMEs such as data from interviews with MSMEs as well as data in the form of information from diaries of cash in and cash out. While for secondary data obtained from books, journals, and internet that support this research. From the results of data analysis, the results of the study show that the financial statements of UMKM Batik Jumput Dahlia present the financial positions of 2016 and 2017 as of December 31, 2016, showing total assets of IDR 15,128,300, - as of December 31, 2017 showing total assets of IDR 11,125,200 - Profit The 2016 loss was a profit of Rp 2,087,100 while the Profit and Loss of 2017 was a profit of Rp 511,000, Notes to the Financial Report (CALK) presented a general description of Batik Jumput Dahlia MSMEs, a statement that the preparation of financial statements uses SAK EMKM as the basis for the preparation used, and accounting policies applied and presented in the financial statements of UMKM Batik Jumput Dahlia. In Batik Jumput Dahlia MSMEs there is no tax burden so the net profit value is still before the tax burden is reduced.Keywords                    : Analysis, MSME Financial Report, Batik Jumput.Correspondence          : [email protected] ABSTRAK             Tujuan penelitian ini untuk mengetahui seperti apa laporan keuangan pada UMKM Batik Jumput Dahlia. Analisis Penyusunan Laporan Keuangan UMKM Batik Jumput Dahlia Berdasarkan SAK-EMKM. Jenis penelitian yang digunakan adalah jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, maka penelitian ini diklarifikasikan sebagai penelitian kualitatif deskriptif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data berupa informasi dari catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa laporan keuangan UMKM Batik Jumput Dahlia menyajikan posisi keuangan tahun 2016 dan 2017 per 31 Desember 2016 menunjukkan total asset Rp 15.128.300,- sedangkan per 31 Desember 2017 menunjukkan total asset Rp 11.125.200,- Laba Rugi tahun 2016 nett profit Rp 2.087.100 sedangkan Laba Rugi tahun 2017 nett profit Rp 511.000, Catatan Atas Laporan Keuanga (CALK) menyajikan gambaran umum tentang UMKM Batik Jumput Dahlia, pernyataan bahwa penyusunan laporan keuangan menggunakan SAK EMKM sebagai dasar penyusunan yang digunakan, serta kebijakan akuntansi yang diterapkan dan disajikan dalam laporan keuangan UMKM Batik Jumput Dahlia. Pada UMKM Batik Jumput Dahlia belum ada beban pajaknya sehingga nilai laba bersihnya masih sebelum dikurangi beban pajak.Kata kunci                  : Analisis, Laporan Keuangan UMKM, Batik Jumput.Korespondensi             : [email protected]

A. PENDAMPINGAN KEWIRAUSAHAAN MELALUI ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM SURABAYA AKRILIK BERDASARKAN SAK-EMKM

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Zepriani Dwi Cahyani ◽  
Yuli Tri Wulandari ◽  
Ani Tiga Arti ◽  
Farahiya Della Erlinda ◽  
Denta Jemi Fabela ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Primary Data ◽  
Financial Report ◽  
Know How ◽  
Net Profit ◽  
Qualitative Descriptive ◽  
Medium Enterprises

ABSTRAK Penelitian ini bertujuan  untuk mengetahui bagaimana penyusunan laporan keuangan pada UMKM Surabaya Akrilik. Judul yang di gunakan yaitu Analisis Penyusunan Laporan Keuangan UMKM Surabaya Akrilik Berdasarkan SAK-EMKM. Jenis dari penelitian  yang digunakan yaitu jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, penelitian ini merupakan penelitian kualitatif deskriptif. Adapun Data yang digunakanpada penelitian ini yaitu data-data primer yang akandiperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data-data yangberasal dari informasi catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder akan diperoleh dari jurnal dan internet yang akan mendukung penelitian ini. Hasil analisis data dan penelitian yang akan dilakukan inimenunjukkan bahwa laporan keuangan UMKM Surabaya Akrilik, menyajikan posisi keuangan di bulan Januari sampai November 2019.Per 30 November 2019 menunjukkan total Asset Rp 14,503,900,- dan Laba Rugi pada tahun 2019 nett profit Rp  1,003,900,-. Catatan Atas Laporan Keuangan (CALK) menyediakan deskripsi biasa mengenai UMKM Surabaya Akrilik, pengakuan jika pengaturan neraca keuangan memakai SAK EMKM ialah fundamen pengaturan yang dipakai, dan kebijaksanaan akuntansi yang diaplikasikan serta diberikan dalam laporan Balance Vol. XVINo. 1 Januari 2019 Jurnal Balance 32 keuangan UMKM Surabaya Akrilik. Pada UMKM Surabaya Akrilik belum memasukkan beban pajaknya sehingga nilai laba bersih yang diperoleh masih sebelum dikurangi beban pajak.   Kata kunci : Analisis Penyusunan Laporan Keuangan, SAK-EMKM ABSTRAK The research that will be done is aimed to know how to prepare a financial report on SMEs Surabaya acrylic. The title used is the analysis of the financial Report preparation of micro, small, and medium enterprises of Surabaya acrylic based on SAK-EMKM. Types of research used are types of qualitative research. Based on the characteristics of the problem raised by researchers, this research is a qualitative descriptive study. The Data used in this research is the primary data that will be obtained directly from the micro, small, and medium enterprises such as the data of interviews with the micro, small, and medium enterprises and data derived from information Daily note cash in and cash out. As for the secondary data will be obtained from the journal and the Internet that will support this research. The results of data analysis and research will be conducted, showing that the financial statements of MSME Surabaya Acrylic, presenting a financial position in the month of January to November 2019. As of 30 November, 2019 shows a total Asset of Rp 14,503,900-and profit loss in 2019 net profit of Rp 1,003,900-. Note on the financial report (CALK) presents an overview of the micro, small and medium enterprises of Surabaya Acrylic, a statement that the preparation of the financial statements using the SACK of EMKM is the basis of the drafting used, as well as the accounting policy Applied and presented in the Balance Vol. XVI report No. 1 January 2019 Journal Balance 32 Finance of Micro, small, and medium enterprises Surabaya acrylic. In micro, small, and medium enterprises, Surabaya acrylic has not included the tax burden so that the value of net profit gained is still before deducting the taxes. Keywords: Analysis of Preparation of Financial Statements, SAK-EMKM.

Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung
Keyword(s):  
Data Analysis ◽  
Graduate Program ◽  
Descriptive Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Moderating Variables ◽  
Use Of Data ◽  
Independent Variable

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

Effects of Financial Innovations on Profitability for Deposit Taking Microfinancing Institutions in Kenya

2018 ◽  
Vol 9 (6) ◽  
pp. 529-536
Author(s):  
Martin Khoya Odipo ◽  
Keyword(s):  
Financial Institutions ◽  
Positive Relationship ◽  
Financial Institution ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Financial Innovations ◽  
Strong Positive Relationship

Recent studies have documented that innovations improve profitability of firms. This article documents that deposit taking micro financial institutions that have adopted financial innovations have increased their profitability. The study covered five years between 2009-2013. Both primary and secondary data were used in the study. Primary data was obtained through administration of drop and pick questionnaires to selected employees of the institutions. Secondary data was obtained from financial statements and management reports of these deposit taking microfinance institutions. Data was analyzed using descriptive statistics, return on asset and multi-liner regression model to determine the effect of each financial innovation applied on profitability on the micro-financial institution. The results showed that most deposit taking microfinance institutions adopted these financial innovations in their current operations. There was strong positive relationship between individual innovations and profitability. In line with profitability ROA also showed improvement each year after the adoption of these financial innovations.

scholarly journals ANALISIS PIUTANG USAHA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI AIRMADIDI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Erlita Mentari Lahengking ◽  
Inggriani Elim ◽  
Rudy Pusung
Keyword(s):  
Research Result ◽  
Secondary Data ◽  
Financial Report ◽  
Accounts Receivable ◽  
Accounting Management ◽  
Report Data ◽  
Collection Period ◽  
Turn Over ◽  
A Company ◽  
Descriptive Method

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals HUBUNGAN KINERJA DAN MANFAAT KOPERASI PERTANIAN DI KABUPATEN KOLAKA

Agro Ekonomi ◽  
2017 ◽  
Vol 24 (1) ◽  
pp. 71
Author(s):  
Ilma Sarimutaqiyma Rianse ◽  
Slamet Hartono ◽  
Any Suryantini
Keyword(s):  
Secondary Data ◽  
Social Benefit ◽  
Sem Analysis ◽  
Primary Data ◽  
Financial Report ◽  
Cooperative Development ◽  
Economical Benefit ◽  
Economy Benefit ◽  
Development Orientation ◽  
And Training

This research aimed at investigating : (1) the analysis of cooperation based on agricultural criterion in Kolaka District based on cooperation performance analysis based on agricultural criterion in Kolaka District according to cooperative development orientation and cooperation classification orientation; (2) the cooperation performance based on farmer’s perception and cooperation apparatus; (3) find out the benefit found by the farmer  as the member; (4) the analysis of correlation between performance and benefit obtained by farmer as cooperation member. This research applied analytical method. The data used consists of primary and secondary data. Primary data in this research is taken from questioner answer returned by cooperation apparatus respondent and stakeholders who asses the performance and benefit from 10 Agriculture Cooperation of Kolaka District. Secondary data obtained were as: (a) the data of financial report or the balance 10 Agriculture Cooperation in Kolaka District year 2006-2010, (b) the data of profit and loss data 10 Agriculture Cooperation in Kolaka District year 2006-2010. The research finding shown that based on Cooperation Cllasification Orientation, the Agriculture Cooperation in Kolaka District in average was 61.58 in 2007 and included quite good category. In 2008, the average of the cooperation performance was 62.05 and included in quite good category. In 2009 the average of cooperation performance was 62.38 and included in quite good category. In 2010 the average of cooperation  performance was 61.28 and include in quite good category. Then, majority of cooperation apparatus and stakeholders asses that agriculture cooperation in Kolaka District include in quite good criteria that is 48.75%. furthermore, majority of respondents asses that agriculture cooperation in Kolaka District is beneficial, that is 65%. Based on SEM analysis, the correlation of agriculture cooperation performance positively correlates with the finding benefit by farmers. The correlation of coefficient value  of 0.85 has statistical value 14.40. the correlation of standardization value of 0.85 shows the performance and beneficial agriculture cooperation which brings the real correlation. Sequentially, the performance components give the biggest to smallest con tribution that is, caring towards the community is 0.86. the component of voluntary and opened membership is 0.80. the controlling by member democratically is 0.79. the economically participant of the member is 0.71. the education and training give contribution to 0.25. then to components of cooperation benefit sequentially give the biggest to smallest contribution that is marketing economy benefit is 0.96. credit benefit is 0.88. economical benefit of farmer necessity is 0.86. the contribution to social benefit is 0.48.

Sign in / Sign up

Export Citation Format

Share Document